{"id":6588,"date":"2022-08-06T09:18:27","date_gmt":"2022-08-06T00:18:27","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=6588"},"modified":"2022-08-21T06:58:23","modified_gmt":"2022-08-20T21:58:23","slug":"an-tidy-data-approach-for-digital-ledgers","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=6588&lang=en","title":{"rendered":"A tidy data approach for digital ledgers"},"content":{"rendered":"<p>Views: 90<\/p><style>\n\/*! 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amzn-kf8{#header,#content,#footnotes,#footer{padding:0}}\n<\/style>\n<div id=\"header\">\n<h1>A tidy data approach for digital ledgers<\/h1>\n<\/div>\n<div id=\"content\">\n<div class=\"sect1 data-line-3\">\n<h2 id=\"_general_ledger_journal_entry\">General Ledger journal entry<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-4\">\n<p>Consider how to define tidy data for General Ledger journal entry. The following is a journal entry example for purchasing paper with cash.<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-8\">\n<caption class=\"title\">Table 1. General Ledger journal entry<\/caption>\n<colgroup>\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 25%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3333%;\">\n<col style=\"width: 8.3336%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">Date<\/th>\n<th class=\"tableblock halign-left valign-top\">Line Description<\/th>\n<th class=\"tableblock halign-center valign-top\">Debit<br \/>\n(JPY)<\/th>\n<th class=\"tableblock halign-center valign-top\">Credit<br \/>\n(JPY)<\/th>\n<th class=\"tableblock halign-center valign-top\">Account Number<\/th>\n<th class=\"tableblock halign-center valign-top\">Account Name<\/th>\n<th class=\"tableblock halign-center valign-top\">C<\/th>\n<th class=\"tableblock halign-center valign-top\">N<\/th>\n<th class=\"tableblock halign-center valign-top\">T<\/th>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">14,858<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">754<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u8cbb<br \/>\nOffice consumables expenses<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">742<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">191<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<br \/>\nTemporary payment consumption tax<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">15,600<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">111<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u73fe\u91d1<br \/>\nCash<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5171\u901a\u90e8\u9580<br \/>\nCommon department<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"10\">\n<p class=\"tableblock\">Key C: Business Segment Code, N: Business Segment Name, T: Business Segment Type<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-29\">\n<h2 id=\"_tidy_data_examples_in_wickham\">Tidy data examples in Wickham<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock data-line-32\">\n<div class=\"title\">Followings are examples in Wickham<a href=\"#_1\">[_1]<\/a>, which provides some data about an imaginary experiment in a format commonly seen in the world.<\/div>\n<blockquote><p>\nOur vocabulary of rows and columns is simply not rich enough to describe why the two tables represent the same data. In addition to appearance, we need a way to describe the underlying semantics, or meaning, of the values displayed in tables\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; Headley Wickham<br \/>\n<cite>Tidy Data Journal of Statistical Software August 2014 Volume 59 Issue 10<\/cite>\n<\/div>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-36\">\n<caption class=\"title\">Table 2. Typical presentation dataset<\/caption>\n<colgroup>\n<col style=\"width: 50%;\">\n<col style=\"width: 25%;\">\n<col style=\"width: 25%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\"><\/th>\n<th class=\"tableblock halign-center valign-top\">treatment A<\/th>\n<th class=\"tableblock halign-center valign-top\">treatment B<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">John Smith<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">&#8211;<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Jane Doe<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">16<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">11<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Mary Johnson<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"tableblock frame-all grid-all stretch data-line-45\">\n<caption class=\"title\">Table 3. The same data as in Table 2 but structured differently<\/caption>\n<colgroup>\n<col style=\"width: 40%;\">\n<col style=\"width: 20%;\">\n<col style=\"width: 20%;\">\n<col style=\"width: 20%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\"><\/th>\n<th class=\"tableblock halign-center valign-top\">John Smith<\/th>\n<th class=\"tableblock halign-center valign-top\">Jane Doe<\/th>\n<th class=\"tableblock halign-center valign-top\">Mary Johnson<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">treatment A<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">&#8211;<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">16<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">treatment B<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">11<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"quoteblock data-line-53\">\n<div class=\"title\">Clause 2.2 in in Wickham<a href=\"#_1\">[_1]<\/a> describes Data semantics.<\/div>\n<blockquote><p>\nA dataset is a collection of <strong>values<\/strong>. Values are organized in two ways. Every value belongs to a  <strong>variable<\/strong> and an  <strong>obserbation<\/strong>.<br \/>\nTable 4 reorganizes Table 1 to make the <strong>values<\/strong>, <strong>variables<\/strong> and <strong>observations<\/strong> more clear. The <strong>variables<\/strong> are:<br \/>\n1. <strong>person<\/strong>, with three possible <strong>values<\/strong> (John Smith, Mary Johnson, and Jane Doe)<br \/>\n2. <strong>treatment<\/strong>, with two possible <strong>values<\/strong> (A and B)<br \/>\n3. <strong>result<\/strong>, with five or six <strong>values<\/strong> depending on how you think of the missing value (-, 16, 3, 2, 11, 1).\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; Headley Wickham<br \/>\n<cite>Tidy Data Journal of Statistical Software August 2014 Volume 59 Issue 10<\/cite>\n<\/div>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-61\">\n<caption class=\"title\">Table 4. The same data as in Table 1 but with variables in columns and observations in rows.<\/caption>\n<colgroup>\n<col style=\"width: 50%;\">\n<col style=\"width: 25%;\">\n<col style=\"width: 25%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">person<\/th>\n<th class=\"tableblock halign-center valign-top\">treatment<\/th>\n<th class=\"tableblock halign-center valign-top\">result value<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">John Smith<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">A<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Jane Doe<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">A<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">16<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Mary Johnson<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">A<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">John Smith<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">B<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Jane Doe<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">B<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">11<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Mary Johnson<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">B<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"quoteblock data-line-73\">\n<div class=\"title\">Wickham<a href=\"#_1\">[_1]<\/a> defines tidy data to describe the underlying semantics of the values displayed in tables.<\/div>\n<blockquote><p>\nIn tidy data:<br \/>\n\u2014\tEach variable forms a column.<br \/>\n\u2014\tEach observation forms a row.<br \/>\n\u2014\tEach type of observational unit forms a table.\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; Headley Wickham<br \/>\n<cite>Tidy Data Journal of Statistical Software August 2014 Volume 59 Issue 10<\/cite>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-78\">\n<h2 id=\"_semantic_structure_of_general_ledger\">Semantic structure of General Ledger<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-80\">\n<p>Table 5 shows Semantic structure of General Ledger. This hierarhical data structure represeents how variables are organized in digital ledger, which we are going to reorganize to a single tidy table.<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-84\">\n<caption class=\"title\">Table 5. Semantic structure of General Ledger<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">General Ledger<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Journal ID<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Identifier<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Journal Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-09<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Header Description<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-10 (A25-A26)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;General Ledger Line<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-03 (A26-A09)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Chart Of Accounts<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;GL Account Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Identifier<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;GL Account Name<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-05<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Account Type<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-06<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Account Subtype<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-06<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Effective Date<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Date<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-08<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Journal Entry Type Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-07<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Line Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-10<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Line Description<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-11<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Source Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-12<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Bill Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-14<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Bill Date<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Date<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-27<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Credit Debit Indicator<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-18 (A26-A89)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Multi Currency Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Amount<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Currency<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-41 (A26-A01)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;Business Segment<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-03<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Segment Reference Level<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Business Segment Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Business Segment Name<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-04<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;&bullet;&bullet;Business Segment Type<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-115\">\n<h2 id=\"_codds_3rd_normal_form_tables_for_general_ledger\">Codd&#8217;s 3rd normal form tables for General Ledger<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-117\">\n<p>Traditional approach for representing above semantic structure is defining many Codd&#8217;s 3rd normal form tables and connecting these table with relational data base. Tidy data puts focus on a single data set instead of the many connected datasets.<\/p>\n<\/div>\n<div class=\"paragraph data-line-119\">\n<p>Table 6, Table 7, Table 8, Table 9, and Table 10 are tables for the relational data base.<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-123\">\n<caption class=\"title\">Table 6. General Ledger<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">General Ledger<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Journal ID<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Identifier<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Journal Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-09<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Header Description<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-10 (A25-A26)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;General Ledger Line<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"tableblock frame-all grid-all stretch data-line-135\">\n<caption class=\"title\">Table 7. General Ledger Line<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">General Ledger Line<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-03 (A26-A09)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Chart Of Accounts<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-06<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Effective Date<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Date<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-08<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Journal Entry Type Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-07<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Line Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-10<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Line Description<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-11<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Source Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-12<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Bill Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-14<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Bill Date<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Date<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-27<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Credit Debit Indicator<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-18 (A26-A89)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Multi-Currency Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-41 (A26-A01)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Business Segment<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"tableblock frame-all grid-all stretch data-line-154\">\n<caption class=\"title\">Table 8. Chart of Accounts<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A09<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Chart Of Accounts<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A09-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;GL Account Number<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Identifier<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A09-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;GL Account Name<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A09-05<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Account Type<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A09-06<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Account Subtype<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"tableblock frame-all grid-all stretch data-line-166\">\n<caption class=\"title\">Table 9. Multi-Currency Amount<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A89<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Multi-Currency Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A89-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Amount<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A89-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Currency<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"tableblock frame-all grid-all stretch data-line-176\">\n<caption class=\"title\">Table 10. Business Segment<\/caption>\n<colgroup>\n<col style=\"width: 23.0769%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 38.4615%;\">\n<col style=\"width: 7.6923%;\">\n<col style=\"width: 23.077%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">H<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">O<\/th>\n<th class=\"tableblock halign-center valign-top\">R<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..n<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Aggregation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A01-03<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Segment Reference Level<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A01-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Business Segment Code<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Code<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A01-02<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Business Segment Name<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A01-04<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">&bullet;Business Segment Type<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0..1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Text<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\" colspan=\"5\">\n<p class=\"tableblock\">Key H: Hierarchy Level, O: Occurence, R: Representation<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"quoteblock data-line-188\">\n<div class=\"title\">Tidying messy data sets problems are specified in Wickham<a href=\"#_1\">[_1]<\/a> as follows:<\/div>\n<blockquote><p>\n\u2014\tColumn headers are values, not variable names.<br \/>\n\u2014\tMultiple variables are stored in one column.<br \/>\n\u2014\tVariables are stored in both rows and columns.<br \/>\n\u2014\tMultiple types of observational units are stored in the same table.<br \/>\n\u2014\tA single observational unit is stored in multiple tables.\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; Headley Wickham<br \/>\n<cite>Tidy Data Journal of Statistical Software August 2014 Volume 59 Issue 10<\/cite>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-194\">\n<h2 id=\"_tidy_data_for_general_ledger\">Tidy data for General Ledger<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-195\">\n<p>The first step is detecting  <strong>variable<\/strong> which is included aggregation table within a table. These   <strong>variable<\/strong> requires are used for reporting the value if its occurrence is specified as multiple. A General Ledger table includes <em>variables<\/em> ,which are multiple occurrence aggregation tables, namely General Ledger Line, Multi Currency Amount, and Business Segment.<br \/>\nIn our example we know that General Ledger is recorded in a single currency, Local Currency is Reporting Currency. We don&#8217;t need  <strong>variable<\/strong> for multi-currency amount.<br \/>\nThere are following three  <em>variables<\/em> .<br \/>\n\u2014\td_A25 General Ledger<br \/>\n\u2014\td_A26 General Ledger Line<br \/>\n\u2014\td_A01 Business Segment<br \/>\nFollowing table is defined using these three <em>variables<\/em> and   <strong>variable<\/strong> for concept as a column header and value column.<br \/>\nd_A26 column corresponding to the three entry lines.<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-206\">\n<caption class=\"title\">Table 11. Almost Tidy data for General Ledger<\/caption>\n<colgroup>\n<col style=\"width: 20%;\">\n<col style=\"width: 6.6666%;\">\n<col style=\"width: 6.6666%;\">\n<col style=\"width: 20%;\">\n<col style=\"width: 20%;\">\n<col style=\"width: 26.6668%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">d_A25<\/th>\n<th class=\"tableblock halign-center valign-top\">d_A26<\/th>\n<th class=\"tableblock halign-center valign-top\">d_A01<\/th>\n<th class=\"tableblock halign-center valign-top\">ID<\/th>\n<th class=\"tableblock halign-center valign-top\">Element<\/th>\n<th class=\"tableblock halign-center valign-top\">value<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Journal ID<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-08<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">JE Type Code<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">entries<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-07<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Journal Line Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">8-477<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-14<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Bill Date<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-12<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Bill Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">manual<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-11<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Source Code<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">gj<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-09<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Header Description<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">General<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Journal Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">134<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">754<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u8cbb<br \/>\nOffice consumables expenses<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-05<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-27<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Credit Debit Indicator<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">debit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">14858<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Currency<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">ISO4217:JPY<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Effective Date<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Subtype<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">proposed<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Line Description<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Segment Reference Level<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Code<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-04<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">191<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<br \/>\nTemporary payment consumption tax<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-05<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-27<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Credit Debit Indicator<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">debit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">742<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Currency<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">ISO4217:JPY<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Effective Date<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Subtype<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">tax<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Segment Reference Level<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Code<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-04<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Number<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GL Account Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u73fe\u91d1 Cash<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-05<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-27<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Credit Debit Indicator<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">credit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Amount<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">15600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A89-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Currency<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">ISO4217:JPY<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Effective Date<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A09-06<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Account Subtype<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">proposed<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A25-A26-10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Line Description<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Segment Reference Level<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Code<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Name<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5171\u901a\u90e8\u9580<br \/>\nCommon department<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">A26-A01-04<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Business Segment Type<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"paragraph data-line-266\">\n<p>Table 11 is mostly tidy, but observed value contains value of different data type. This is the result of the column Element containd different representation. Note that Tidy data doesn&#8217;t limit the number of columns for measured <strong>variables<\/strong>. Providing additional columns for each element&#8217;s <strong>variable<\/strong> results Table 12.<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-270\">\n<caption class=\"title\">Table 12. Tidy data for General Ledger<\/caption>\n<colgroup>\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 25.8064%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.2258%;\">\n<col style=\"width: 3.226%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">d_A25<br \/>\nGeneral Ledger<\/th>\n<th class=\"tableblock halign-center valign-top\">d_A26<br \/>\nGeneral Ledger Line<\/th>\n<th class=\"tableblock halign-center valign-top\">d_A01<br \/>\nBusiness Segment<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-01<br \/>\nJournal ID<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-08<br \/>\nType Code<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-07<br \/>\nJournal Line Number<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-14<br \/>\nBill Date<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-12<br \/>\nBill Number<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-11<br \/>\nSource Code<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-09<br \/>\nHeader Description<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-02<br \/>\nJournal Number<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A09-01<br \/>\nGL Account Number<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A09-02<br \/>\nGL Account Name<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A09-05<br \/>\nAccount Type<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-27<br \/>\nCredit Debit Indicator<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A89-01<br \/>\nAmount<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A89-02<br \/>\nCurrency<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-06<br \/>\nEffective Date<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A09-06<br \/>\nAccount Subtype<\/th>\n<th class=\"tableblock halign-center valign-top\">A25-A26-10<br \/>\nLine Description<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A01-03<br \/>\nSegment Reference Level<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A01-01<br \/>\nBusiness Segment Code<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A01-02<br \/>\nBusiness Segment Name<\/th>\n<th class=\"tableblock halign-center valign-top\">A26-A01-04<br \/>\nBusiness Segment Type<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">entries<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">manual<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">gj<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">General<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">134<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">754<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u8cbb<br \/>\nOffice consumables expenses<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">debit<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">14858<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">JPY<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">proposed<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">191<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<br \/>\nTemporary payment consumption tax<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">debit<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">742<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">JPY<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">tax<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u672d\u5e4c<br \/>\nSapporo<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">111<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u73fe\u91d1<br \/>\nCash<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">account<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">credit<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">15600<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">JPY<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2009-04-03<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">proposed<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7528\u7d19<br \/>\npaper<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">943-8-477<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-right valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-right valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">account sub<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">0<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5171\u901a\u90e8\u9580<br \/>\nCommon department<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u90e8\u9580<br \/>\nBusiness unit<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-316\">\n<h2 id=\"_xbrl_taxonomy_and_xbrl_csv\">xBRL taxonomy and xBRL-CSV<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2 data-line-317\">\n<h3 id=\"_xbrl_taxonomy\">xBRL taxonomy<\/h3>\n<div class=\"quoteblock data-line-321\">\n<div class=\"title\">XBRL US<a href=\"#_3\">[_3]<\/a> describes requirements for data in 1.3.1 XBRL Provides a Platform to Give Data Meaning<\/div>\n<blockquote><p>\nOn the left side of Figure 1, there is a piece of primitive numeric data: &#8220;1234.&#8221; On its own, that data point only relays information to a reader if that recipient is already familiar with its context and purpose. For the purposes of this discussion, that data point can be referred to as a fact. In layers, meaning can be added to the fact by defining precision, scaling, units, and other similar information. Contextual meaning can also be supplied through another layer containing information such as time and location.<br \/>\nFinally, the fact can be identified with a concept. Depending on the semantic component of the standard being used to represent the data, this conceptual information could be quite detailed and include a wealth of additional meaning. As mentioned previously, structured data standards offer defined systems to represent data in this way, by adding layers of meaningful context that provide useful, pre-determined ways to interpret that data. XBRL is one such standard.\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; XBRL US<br \/>\n<cite>XBRL Taxonomy Development Handbook A Guide for XBRL Taxonomy<\/cite>\n<\/div>\n<\/div>\n<div class=\"imageblock data-line-325\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/xbrlus.github.io\/docs\/images\/thd_v10_002.jpg\" alt=\"thd v10 002\">\n<\/div>\n<div class=\"title\">Figure 1. Possible types of information that could accompany a simple numeric data point<\/div>\n<\/div>\n<div class=\"quoteblock data-line-329\">\n<div class=\"title\">XBRL US<a href=\"#_3\">[_3]<\/a> describes data and semantic or contextual information of fact in 2.2.2 The Fact (An Intersection of Dimensions and Data)<\/div>\n<blockquote><p>\nIn XBRL, a <strong>fact<\/strong> is the unique intersection of a set of XBRL <strong>dimensions<\/strong> with a <strong>data point<\/strong>. Figure 2 illustrates the basic structure of a <strong>fact<\/strong>. Arbitrary information, such as a number or a name or even a short section of text, has no semantic or contextual information in and of itself. Once XBRL <strong>dimensions<\/strong>, which add semantic information, intersect with that <strong>data point<\/strong>, it now becomes an XBRL <strong>fact<\/strong>.\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; XBRL US<br \/>\n<cite>XBRL Taxonomy Development Handbook A Guide for XBRL Taxonomy<\/cite>\n<\/div>\n<\/div>\n<div class=\"imageblock data-line-332\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/xbrlus.github.io\/docs\/images\/thd_v10_007.jpg\" alt=\"thd v10 007\">\n<\/div>\n<div class=\"title\">Figure 2. A data point versus an XBRL fact<\/div>\n<\/div>\n<div class=\"paragraph data-line-334\">\n<p>Table 13 shows the relationship between Tidy data terms and xBRL terms.<br \/>\n.Relation among Tidy data and xBRL<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-337\">\n<colgroup>\n<col style=\"width: 50%;\">\n<col style=\"width: 50%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">Tidy data<\/th>\n<th class=\"tableblock halign-center valign-top\">xBRL<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">value<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">fact<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">variable<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">dimension<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">observation<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">data point<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"quoteblock data-line-346\">\n<div class=\"title\">XBRL US<a href=\"#_3\">[_3]<\/a> describes how to specify facts using dimensions<\/div>\n<blockquote><p>\nThe concepts would be the line items in Figure 3 (such as Food Expenses, Rent Expenses, and Utilities Expenses). The periods would be represented by the columns (January, February, and so forth). Again, each place where a concept dimension and period dimension intersect is a fact (in this case, a monetary amount located in the cell), and the combination of the contextual information provided by the concept and other dimensions (the period) create the XBRL dimensions of that fact.\n<\/p><\/blockquote>\n<div class=\"attribution\">\n&#8212; XBRL US<br \/>\n<cite>XBRL Taxonomy Development Handbook A Guide for XBRL Taxonomy<\/cite>\n<\/div>\n<\/div>\n<div class=\"imageblock data-line-349\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/xbrlus.github.io\/docs\/images\/thd_v10_011.jpg\" alt=\"thd v10 011\">\n<\/div>\n<div class=\"title\">Figure 3. Multiple concepts and XBRL dimensions intersecting to form multiple facts<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2 data-line-351\">\n<h3 id=\"_xbrl_csv\">xBRL-CSV<\/h3>\n<div class=\"paragraph data-line-352\">\n<p>xBRL-CSV<a href=\"#_2\">[_2]<\/a> supports this shape of Tidy data.<br \/>\nThe data I tried this time was converted from PCA Accounting 9V.2 journal entry data to XBRL-GL in 2003 (2829records 31MB).<br \/>\nExample <a href=\"http:\/\/www.sambuichi.jp\/xbrlgl\/instances\/0001-20091231-145-2109-1-4679.xml\" data-href=\"http:\/\/www.sambuichi.jp\/xbrlgl\/instances\/0001-20091231-145-2109-1-4679.xml\">xbrlgl\/instances\/0001-20091231-145-2109-1-4679.xml<\/a><br \/>\nThe article page for XBRL-GL is <a href=\"https:\/\/www.sambuichi.jp\/?p=345\" class=\"undefined\" data-href=\"https:\/\/www.sambuichi.jp\/?p=345\">https:\/\/www.sambuichi.jp\/?p=345<\/a>.<\/p>\n<\/div>\n<div class=\"paragraph data-line-358\">\n<div class=\"title\">Converted with Arelle saveLoadableOIM (Table 11)<\/div>\n<p>xBRL-CSV data <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances2-facts.csv\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances2-facts.csv\">adc-instances2-facts.csv<\/a> (18MB) <br \/>\nxBRL-CSV meta data <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances2-metadata.json\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances2-metadata.json\">adc-instances2-metadata.json<\/a> (1.1KB)<\/p>\n<\/div>\n<div class=\"paragraph data-line-362\">\n<div class=\"title\">Tidy Data Conversion (Table 12) -Prototype-<\/div>\n<p>xBRL-CSV data <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances.csv\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instances.csv\">adc-instances.csv<\/a> (2.4MB) <strong>1\/12 or more reduction<\/strong><br \/>\nxBRL-CSV meta data <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instance.json\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/OIM\/adc-instance.json\">adc-instances.json<\/a> (4.6KB)<\/p>\n<\/div>\n<div class=\"paragraph data-line-366\">\n<div class=\"title\">xBRL taxonomy<\/div>\n<p>Schema <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core.xsd\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core.xsd\">core.xsd<\/a><br \/>\nDefinition Linkbase <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-def.xml\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-def.xml\">core-def.xml<\/a><br \/>\nPresentation Linkbase <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-pre.xml\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-pre.xml\">core-pre.xml<\/a><br \/>\nLabel Linkbase <a href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-label-en.xml\" data-href=\"http:\/\/www.sambuichi.jp\/xBRL-alpha\/GD\/core-label-en.xml\">core-label-en.xml<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-371\">\n<h2 id=\"_bibliography\">Bibliography<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-372\">\n<p>[1] <a id=\"_1\"><\/a>  Tidy Data, Journal of Statistical Software, August 2014, Volume 59, Issue 10, Headley Wickham<br \/>\n<a href=\"https:\/\/www.jstatsoft.org\/article\/view\/v059i10\" class=\"undefined\" data-href=\"https:\/\/www.jstatsoft.org\/article\/view\/v059i10\">https:\/\/www.jstatsoft.org\/article\/view\/v059i10<\/a><br \/>\n[2] <a id=\"_2\"><\/a>  xBRL-CSV: CSV representation of XBRL data 1.0, Recommendation 13 October 2021<br \/>\n<a href=\"https:\/\/www.xbrl.org\/Specification\/xbrl-csv\/REC-2021-10-13\/xbrl-csv-REC-2021-10-13.html\" class=\"undefined\" data-href=\"https:\/\/www.xbrl.org\/Specification\/xbrl-csv\/REC-2021-10-13\/xbrl-csv-REC-2021-10-13.html\">https:\/\/www.xbrl.org\/Specification\/xbrl-csv\/REC-2021-10-13\/xbrl-csv-REC-2021-10-13.html<\/a><br \/>\n[3] <a id=\"_3\"><\/a>  XBRL Taxonomy Development Handbook A Guide for XBRL Taxonomy, Developers First Edition (July 2020), XBRL US<br \/>\n<a href=\"https:\/\/xbrlus.github.io\/docs\/tdh.html#a_Toc45794887\" class=\"undefined\" data-href=\"https:\/\/xbrlus.github.io\/docs\/tdh.html#a_Toc45794887\">https:\/\/xbrlus.github.io\/docs\/tdh.html#a_Toc45794887<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2022-08-08 12:02:48 +0900\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 90 A tidy data approach for digital ledgers General Ledger journal entry Consider how to define tidy da 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